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2009 (3) TMI 239 - AT - Income TaxExtract: .......essing Officer for reconsideration? 2. The learned Third Member agreed with the view of the ld. Judicial Member that the order of the ld. CIT (Appeals) was to be reversed and that of Assessing Officer was to be restored. 3. Following the majority opinion, this issue is decided against the assessee. 4. In the result, the revenue s appeal is allowed.
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